Guide
BEPS 2.0 Practical Guide for Nigerian Groups
How Pillar One and Pillar Two reshape the tax bill for Nigerian groups with cross-border footprint — with a readiness diagnostic.
Overview
About this resource
Translates Pillar One nexus and Pillar Two GloBE rules into Nigerian implications for in-scope groups: covered taxes, ETR computation, IIR, UTPR and the qualified domestic minimum top-up tax.
Audience
- Heads of Tax of multinationals
- Group CFOs
- Audit committee chairs
- Investor relations leads
Key Topics
Pillar OnePillar TwoGloBE rulesQDMTTCovered taxesETR computation
Knowledge Graph
Related across the Tax Centre
Framework
Transfer Pricing Framework™
Defensible TP policy, documentation and benchmarking for Nigerian groups.
Assessment
Tax Readiness Score™
10-question interactive transition diagnostic — measure your readiness for the 2026 Tax Acts and the Nigeria Revenue Service regime.
Certification
Tax Excellence Certification™
Certify a tax function ready for the Nigerian Tax Act 2025 and the NRS era.
Advisory
Tax Advisory
Structuring, compliance and controversy across the full Nigerian tax stack.